REGISTERED COMPANY NUMBER: 15122683 (England and Wales)

REGISTERED CHARITY NUMBER: 1205477

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

EASTHAM MUSLIM COMMUNITY ASSOCIATION

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

9

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are, for the public benefit, to advance the Islamic faith in Eastham and the surrounding area, in particular, though not exclusively, by providing education in Quranic Studies, Tafsir, the Arabic language and related subjects.

In furtherance of these objects, the charity provides facilities for worship, education and community activities. It also provides information, advice and support to members of the local community.

Main activities

During the year, the charity's principal activities included:

" providing facilities for congregational worship and religious activities;

" delivering Quranic, Tafsir, Arabic language and Islamic education;

" supporting children, young people and families within the local community;

" providing social welfare, advice and community support; and

" raising donations and membership subscriptions to support the charity's activities.

Public benefit

The trustees have had due regard to the Charity Commission's guidance on public benefit when planning and reviewing the charity's activities.

The trustees consider that the activities undertaken during the year furthered the charity's purposes and provided benefits to the public, particularly residents of Eastham and the surrounding areas.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year, the charity continued to receive support from members of the public and its members through donations and membership subscriptions.

The charity continued to provide worship, educational and community facilities and maintained its commitment to supporting the religious, educational and social needs of the local community.

The charity's activities promoted Islamic education, community participation and social awareness. The trustees are grateful to the charity's members, donors, volunteers and other supporters for their continued assistance.

FINANCIAL REVIEW

Reserves policy

The trustees have reviewed the charity's reserves requirements. The charity holds unrestricted reserves to meet its ongoing operating costs, premises commitments and unexpected expenditure, and to ensure that its charitable activities can continue during periods of fluctuating income.

The trustees aim to maintain unrestricted reserves equivalent to approximately [insert agreed number] months of normal operating expenditure.

At 30 September 2025, the charity held unrestricted reserves of £66,092. The trustees consider that the level of reserves is [appropriate/higher than the current target]. The trustees will continue to review the reserves policy and the level of funds held at least annually.

During the year, the charity received total income of £58,619, compared with £47,353 in the previous period.

Total expenditure for the year amounted to £21,925, compared with £17,955 in the previous period. This resulted in net income of £36,694 for the year.

At 30 September 2025, the charity held unrestricted funds of £66,092. These funds were represented principally by cash at bank of £67,292, less accrued expenses of £1,200.

The trustees consider the charity's financial position to be satisfactory and believe that it has sufficient resources to continue its activities for the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Appointment of trustees

The trustees are responsible for the overall governance and strategic direction of the charity.

Trustees are appointed in accordance with the provisions of the charity's constitution. In selecting new trustees, consideration is given to the skills, knowledge and experience needed for the effective administration of the charity.

New trustees are provided with information about:

" the charity's governing document and charitable purposes;

" their legal duties and responsibilities;

" the charity's activities and financial position;

" safeguarding and other relevant policies; and

" the Charity Commission's guidance for trustees.

Decision making

The trustees meet periodically during the year to review the charity's activities, financial position, governance and future plans.

The trustees are collectively responsible for major strategic and financial decisions. Day-to-day administrative and operational matters may be delegated to individual trustees, volunteers or other authorised persons, subject to appropriate trustee oversight.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

15122683 (England and Wales)

Registered Charity number

1205477

Registered office

1A FARR AVENUE

BARKING

ESSEX

IG11 0NY

Trustees

M Abdullah Chair

M A Motin Secretary

M Uddin

M Ali

A Miah

S Rahman

N Z Islam

Company Secretary

M A Motin

Independent Examiner

ACN Accountants

Chartered Certified Accountants

41 Orsett Road

Grays

Essex

RM17 5DS

Approved by order of the board of trustees on 23 July 2026 and signed on its behalf by:

M Abdullah - Trustee

Independent examiner's report to the trustees of EASTHAM MUSLIM COMMUNITY ASSOCIATION ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anwar Faruque Chowdhury FCCA

ACN Accountants

Chartered Certified Accountants

41 Orsett Road

Grays

Essex

RM17 5DS

23 July 2026

Period

7.9.23

Year Ended

to

30.9.25

30.9.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

58,619

47,353

EXPENDITURE ON

Raising funds

350

-

Charitable activities

Religious and Community Services

3,375

-

Other

18,200

17,955

Total

21,925

17,955

NET INCOME

36,694

29,398

RECONCILIATION OF FUNDS

Total funds brought forward

29,398

-

TOTAL FUNDS CARRIED FORWARD

66,092

29,398

30.9.25

30.9.24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Cash at bank

67,292

29,998

CREDITORS

Amounts falling due within one year

5

(1,200

)

(600

)

NET CURRENT ASSETS

66,092

29,398

TOTAL ASSETS LESS CURRENT LIABILITIES

66,092

29,398

NET ASSETS

66,092

29,398

FUNDS

6

Unrestricted funds

66,092

29,398

TOTAL FUNDS

66,092

29,398

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 July 2026 and were signed on its behalf by:

M A Motin - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period

7.9.23

Year Ended

to

30.9.25

30.9.24

£

£

Other operating leases

10,750

5,000

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the period ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the period ended 30 September 2024.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

47,353

EXPENDITURE ON

Other

17,955

NET INCOME

29,398

TOTAL FUNDS CARRIED FORWARD

29,398

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Accrued expenses

1,200

600

6.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.24

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

29,398

36,694

66,092

TOTAL FUNDS

29,398

36,694

66,092

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

58,619

(21,925

)

36,694

TOTAL FUNDS

58,619

(21,925

)

36,694

Comparatives for movement in funds

Net

movement

At

in funds

30.9.24

£

£

Unrestricted funds

General fund

29,398

29,398

TOTAL FUNDS

29,398

29,398

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

47,353

(17,955

)

29,398

TOTAL FUNDS

47,353

(17,955

)

29,398

7.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.